2016 (7) TMI 595

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant are MS. Ingots and not M.S. Scrap. As the description of goods has been certified by the Range Superintendent of the supplier in the same was not examined by both the authorities below. If the same was considered, the cenvat credit could have been allowed but the authorities below have not done so but confirmed the demand against the appellant. As description of goods have been explained satis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Alloys Ludhiana. In the description of the goods, it was shown as M/S Scrap which was not noticed by the appellant. During the course of audit, it was found that description of goods is mentioned as M.S. Scrap which is not the raw material for manufacturing of MS Round by the appellant. Therefore, a show cause notice was issued to the appellant to deny cenvat credit on the invoices issued by M/s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... missions made by the Ld. Counsel, I find that in this case cenvat credit sought to be denied on the premises that description of goods mentioned in the invoice by supplier is not correct. Later on, the appellant has been able to obtain the certificate from the Range Superintendent of supplier of goods who certified that the goods supply to the appellant are MS. Ingots and not M.S. Scrap. As the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X